Laserfiche WebLink
Page 20 <br /> The parcels within the Lighting and Landscape Maintenance District No. 1994-1, <br /> Oak Tree Farm, consist of all Assessor Parcels within the boundaries as defined by <br /> the Assessment Diagram included within this Report and the Assessor Parcel <br /> Numbers listed within the included Assessment Roll. The method used for <br /> apportioning the assessments is based upon the proportional special benefits to <br /> be derived by the properties in the Maintenance District, over and above general <br /> benefits conferred on real property or to the public at large. The apportionment <br /> of special benefit is a two-step process: the first step is to identify the types of <br /> special benefit arising from the Improvements, and the second step is to allocate <br /> the assessments to property based on the estimated relative special benefit for <br /> each type of property.. <br /> Discussion of Benefit <br /> The assessments can only be levied based on the special benefit to property. This <br /> benefit is received by property over and above any general benefits. With <br /> reference to the requirements for assessments, Section 22573 of the Landscaping <br /> and Lighting Act of 1972 states: <br /> "The net amount to be assessed upon lands within an assessment district may be <br /> apportioned by any formula or method which fairly distributes the net amount <br /> among all assessable lots or parcels in proportion to the estimated benefits to be <br /> received by each such lot or parcel from the Improvements." <br /> Proposition 218, as codified in Article XIIID of the California Constitution, has <br /> confirmed that assessments must be based on the special benefit to property: <br /> "No assessment shall be imposed on any parcel which exceeds the reasonable cost <br /> of the proportional special benefit conferred on that parcel." <br /> In this case, the 2008 Silicon Valley Taxpayers Association, Inc. vs Santa Clara <br /> County Open Space Authority ("SVTA") decision provides enhanced clarity to the <br /> definition of special benefits to properties from similar public improvements in <br /> three distinct areas: <br /> City of Pleasanton <br /> Lighting & Landscape Maintenance District No. 1994-1, SCIConsultingGroup <br /> Oak Tree Farm <br /> Engineer's Report <br />